This study examines the effect of task complexity and auditor independence on audit judgment with audit fees as a moderating variable. Samples were obtained from auditors working in public accounting firms in West Jakarta and South Jakarta. Data collec-tion was done using a survey method by distributing questionnaires to 100 auditors as respondents. https://www.lightemupsequences.com/flash-pick-Tiki-Luau-Shaped-Thank-You-Cards-Tropical-Hawaiian-Summer-Party-Thank-You-Note-Cards-with-Envelopes-Set-of-12-top-super